Articlediamond2014

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA

Azka Fairuzza · Sri Murni · Halim Dedy Perdana

16 citations0/0 files storedJurnal Akuntansi dan Bisnis

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

This study aimed to get empirical evidence from the influence of audit committee characteristics to earnings management. The dependent variable in this study is proxied by earnings management discretionary accruals while the independent variable is audit committee characteristic which proxied by the size of the audit committee, the number of meetings, independent members and financial expertise. Samples are companies listed on the Indonesia Stock Exchange in 2013, with using purposive sampling method. Data analysis using multiple regression model and descriptive statistics. Statistical analysis showed that the size of the audit committee, the number of meetings, independent audit committee members and financial expertise negatively affect discretionary accruals.

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2018Corporate Governance terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2019Analisis Financial Distress dan Free Cash Flow dengan Proporsi Dewan Komisaris Independen sebagai Variabel Moderasi Terhadap Manajemen Laba 2016PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

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